Section 6-1.1-48-13 - Tax eligibility(a) A designating body may not designate any land outside of its taxing jurisdiction as an urban agricultural zone.(b) An area of land assessed as agricultural land under IC 6-1.1-4-13 or as a homestead (as defined in IC 6-1.1-12-37) may not be designated as an urban agricultural zone.Added by P.L. 188-2021,SEC. 1, eff. 7/1/2021.